Cigarette and Tobacco Tax

Brand Information

The cigarette tax is levied at two different tax rates:

1. cigarettes weighing less than three pounds per thousand are taxed at 22 mills per cigarette or 44¢ for a common package of 20, and 55¢ for a package of 25;
2. cigarettes weighing more than three pounds per thousand are taxed at 22½ mills per cigarette.

Gray market or repatriated cigarettes may not be sold or possessed in North Dakota. All cigarettes sold must be in packages of 20 or more cigarettes. Roll-your-own cigarette tobacco is taxed at the cigarette rate. One cigarette equals .09 ounces of roll-your-own tobacco. Sales of bulk roll-your-own cigarette tobacco are converted to taxable cigarettes. Only tobacco advertised as roll-your-own is taxed at the cigarette rate.

All tobacco products other than cigarettes and specific roll-your-own tobacco, such as pipe tobacco, chewing tobacco, snuff and cigars, are subject to a tobacco products tax. Pipe tobacco and cigars are taxed at 28% of the wholesale purchase price. Snuff is taxed at 60 cents per ounce and chewing tobacco is taxed at 16 cents per ounce. The tobacco products tax is administered in a manner similar to the cigarette tax.